upon which the duties claimed have been paid; that there has been no change in the ownership of the goods in question; that they have been repacked under customs supervision; that they are reexported within 2 years from date of importation; and that the amount of refund involved is not less than 5 rupees. They must be entered for export under claim for refund, and the import invoice and a receipted copy of the relative import bill of entry must be presented as identification of the goods. Demand for payment must be made within 6 months from shipment. No drawback is granted on motor vehicles except on those brought in for temporary use by tourists or visitors, or on grain, sugar, tobacco, and other goods the absolute identification of which is impossible or attended with undue difficulty.

OTHER GENERAL REGULATIONS 19a

The customs regulations for British Somaliland are not as detailed as in most of the British areas.

Goods not claimed and entered within 6 months are sold after public notice, and the proceeds of the sale, if not claimed within 1 year from the date of sale, become the property of the protectorate. Perishable goods not cleared within 4 days after landing are sold on behalf of the importer.

Goods may not lie in bond for a period longer than 6 months unless the governor sees fit to extend the time.

If duties are short levied or refunds overpaid, the importer must pay the deficiency or repay the refund within 3 months after demand therefor has been made. No claim on the part of the importer for refund of overpaid duties will be considered after a lapse of 3 months from time of payment of duty.

Special regulations control the importation of arms, ammunitions, and explosives.

A transit fee of 1 percent ad valorem is charged on all goods sent in transit through British Somaliland. Goods entered in transit must be secured by bond, which remains in effect until the goods are certified to have left the protectorate. If the certificate is not presented within 3 months from date of first entry, the bond or security is enforceable. When skins are imported at a frontier customs station, the importer may be allowed to sell them to a local buyer for export under transit provisions with the payment of the transit duty only.

Transshipment goods brought in by sea for transshipment by sea, become subject to import duty unless exported within 6 months from arrival in port.

False indication of origin is prohibited. Foreign goods bearing marks which reasonably suggest British origin by any wording, omission, or other device may not be imported into this protectorate unless bearing a counter-indication of true origin.

Packing requirements are the same as for other hot climates and for a long ocean voyage.

There are no handicaps on the use of the parcel post to British Somaliland. Parcels may weigh up to 22 pounds, but may be neither registered nor insured. Transit fees are collected, varying with the weight of the package. (For rates see United States Official Postal Guide on file in local post offices.)

p. 7, regarding quotas on textiles.

Parcel-post packages weighing over 11 pounds must not contain bullion, coin, or jewelry. Parcels are accepted for any place in British Somaliland, but delivery is confined to Berbera, Burao, Hargeisa, Sheikh, and Zaila.

There is no postal c.o.d. service to this protectorate.

66

Small-packet" mail is accepted, provided there is affixed to each package a green label, form C-1 (postal form 2976), indicating that it is subject to customs inspection at destination. A customs declaration (form 2966) or an invoice may be enclosed.

Commercial travelers' samples are admitted free of duty under bond for reexportation within 6 months. This applies to samples whether or not accompanied by the commercial traveler.

BRITISH WEST AFRICA (GAMBIA, GOLD COAST (INCLUDING ASHANTI AND BRITISH TOGOLAND), NIGERIA (INCLUDING BRITISH CAMEROONS), AND SIERRA LEONE)

No consular documents are required on shipments to British West Africa. The abbreviated form of the standard British invoice form, shown under British Guiana on page 69 (with slight modification as noted), is necessary on shipments to these British colonies, except that to Gambia following "the particulars of any special arrangement" on the reverse side of the invoice must be added, "except as mentioned in marginal note on the invoice form."

On invoices to Nigeria the following paragraph should be added to the certificate on the reverse side of the invoice:

3 (a) That the country of origin of all the goods mentioned in this invoice is (insert name of country); or

(b) That the countries of origin of the goods mentioned in this invoice are as declared in the appropriate column of the invoice.

A new form of invoice is also prescribed for goods consigned by principals to their agents in Nigeria, which embodies a statement of the country of origin instead of the country of consignment, as had been required prior to January 1, 1934. This form is as follows:

INVOICE FORM FOR CONSIGNMENT GOODS TO NIGERIA

These invoices should be printed or typed on the firm's letterhead and should go forward, at least in duplicate, sent separately from the goods.

All invoices of goods should be made out in British currency, and where the goods have not been purchased in British currency the rate at which the conversion has been made should be clearly stated. Documents to Sierra Leone should be signed and witnessed, and the same action would not be objectionable on shipments to the other parts of British West Africa.

"To order" bills of lading are acceptable for shipments to these areas. They should be made out "to order of the shipper" and endorsed" to

Group shipments via parcel post are permitted entry into Nigeria and British Cameroons, but not to other British West African areas. Under the group-shipment arrangement, each parcel must be clearly marked with a fractional number in arabic figures, the numerator indicating the number of the parcel and the denominator the number of parcels comprising the shipment. For example, if a single shipment were composed of 12 parcels, each would be numbered, respectively, one-twelfth, two-twelfths, three-twelfths, and so on.

One copy of the customs declaration (form 2966) is required on each parcel-post package; in the case of group shipments to Nigeria. the declaration must be attached to one of the parcels of the group.

The postal export declaration (form S-250) is no longer necessary on commercial parcel-post and mail packages valued at $25 or over. The customary shipper's export declaration (form 7525), however, should be filled out for all exports to British West Africa by freight

or express.

DUTIABLE VALUE

Ad valorem duties are based upon the price paid by importer, after deduction of recognized trade or cash discounts and of any charges incidental to delivery of goods at port of importation, but not of contingent discounts or rebates or buying and selling commissions or sample discounts.

If shipped on consignment to an agent of the exporting firm or manufacturer for purpose of sale within these colonies, the dutiable value of the goods is taken to be the current domestic value in finished condition in the country of consignment at the time of delivery of the goods for exportation and, with the exception of Nigeria, includes the value of packages, if any, in which the goods would be sold for domestic consumption, together with any royalties and selling commissions which would be payable, the deduction of recognized trade and cash discounts being allowed, but not contingent discounts or rebates.

If the goods have substantially deteriorated from their original value, the value of such goods is deemed to be their value at time of importation. Any allowable discounts or deductions must be shown on the invoice to the satisfaction of the receiver general, or must be verified by the signature of the seller or manufacturer.

ANTIDUMPING PROVISIONS

No provision has been made for the imposition of antidumping duties in British West Africa.

LABELING, PACKING, AND MARKING

Labeling. The regulations in all these areas regarding the marking of goods with an indication of origin are, in substance, the same. When bearing no markings, there is no necessity that merchandise bear an indication of origin.

When goods of non-British origin bear marks containing any words in the English language, any name or trade mark of a manufacturer, dealer, or trader in the United Kingdom, or any other inscription which manifestly suggests that the goods are of British origin, they are prohibited, unless they show conspicuously and clearly a counterindication of the true origin.

Each

Another marking regulation of interest to American trade is the necessity for folding textiles in yard lengths in these colonies. Fabrics shipped to these colonies must be arranged in folds of not less than 36 inches in length, and no piece may be made up so as to show more folds than the full number of yards it contains. piece must have the number of yards and inches marked upon the fabric itself, but an allowance is made for shrinkage, etc., ranging from 4 inches in a piece marked 10 yards or less up to 18 inches for a piece marked above 47 yards.

The following classes of fabrics are exempted from the requirements of this ordinance: Indian bafts, cashmeres, serges, alpaca, silesia, linen drills, khaki drills, tabourettes, gold and silver cloths, tinsel woven cloths, damasks, flannels, silks, silk velvets, tweeds, broadcloth, and worsted cloth; also handkerchief cloth, provided there is a dividing mark between every two handkerchiefs and a label is attached showing the size of each handkerchief and the number of handkerchiefs in each piece.

In Gambia, packages of certain goods must be specially marked as follows, under penalty of forfeiture: Cabin bread in barrels, flour, rice, and soap other than toilet soap, admitted as such, must show the weight upon the barrel, package, or outer case. Candles and sugar must have marked on the outer package, the number and weight of the inner packages; and yarns of all kinds, except silk and noil yarn, should have marked upon the bundle the counts and number of hanks. For the purposes of these regulations, a hank is taken to be 840 yards, and no distinction is made between cotton, silk, and worsted.

In Nigeria and Sierra Leone, the range of goods requiring similar markings varies somewhat from those in Gambia. The goods which must be marked to show the number or net weight to be permitted to be imported are as follows:

Weight, on barrels and on outer packings of any kind-cabin bread (in barrels), flour, gunpowder, lead shot, nails and tacks, rice, salt (in bags), soap other than toilet soap passed as such by customs, wools (including silk yarn), on outer bundles and packets as retailed, yarns (mercerized and noil),

Number and weight of inner packages, and the weight, on inner and outer packages-blueing, candles, and sugar;

Measure crochet cotton (on each piece and box, and band around each skein, label on each ball), thread on cards (on card), reeled threads (on reel); and

The count and hanks (hank equals 840 yards) on bundles-yarns of all kinds, except mercerized silk yarn and noil yarn.

No special labels are necessary on imported foods and drugs except in Nigeria where preserved milk (powdered or condensed), con

taining less than 8 percent of butter fat, must be clearly labeled in letters not less than three eighths of an inch high, "Not suitable for infants," or words to that effect, and where calcium carbide must be in closed tin containers marked, " Calcium carbide-dangerous if not kept dry."

Packing.-Shippers to these areas which are situated in the tropics must take into consideration in packing their goods not only the hazards of shifting cargo on the long ocean voyage and rough handling from boat to lighter and onto the docks in port, but also the very hot and humid climate of these areas where there is generally very heavy rainfall during most of the year. Everything that is subject to rust, mold, or other climatic spoilage should be thoroughly waterproofed for shipment to these colonies.

While there is no law requiring packages to be numbered consecutively, the customs officials advise that as a matter of convenience in expediting clearance of goods, it is desirable that all cases, etc., making up a shipment be given consecutive numbers.

FREE PORTS

There are no free ports in any of the British West African colonies.

ENTRY AND WAREHOUSING

Goods may be entered for home consumption, for warehousing, for transshipment, or for transit. If entered for warehousing, a permit may be obtained to change the entry to clearance for consumption or for reexportation.

The time within which goods must be declared and landed varies in the different colonies. In Gambia, the importer must land his goods within 4 days after arrival of the ship and declare them within 7 days; in the Gold Coast, the landing and declaration must both be accomplished within 8 days; in Nigeria the goods must be landed at once and must be declared within 2 days; and in Sierra Leone, both operations must be done within 7 days of arrival of the boat. In all of these colonies the importer may notify the customs that he lacks sufficient information to make a perfect and complete entry (in duplicate or in triplicate, according to the colony), and may then be granted the privilege of entering his goods on a billof-sight, or provisional entry, to be completed later. This perfect entry must be completed within 3 months in Gambia unless extended through a further maximum period of 3 months; within 3 days in the Gold Coast; within 14 days in Nigeria; and within 21 days in Sierra Leone.

If not entered either on a bill-of-sight or on perfect entry within the 2, 7, or 8 days allowed for entry, the goods are transferred to a King's warehouse by the customs, where they may remain for 1 month in each of these colonies, and if not declared within that time they may be sold by the customs at public auction after due notice (10 days to 1 month). If sold, the proceeds of the sales are used to pay the duties and other customs charges, warehouse rentals, and import freight charges, and the over-plus is held in the treasury for the account of the owner of the goods. In Gambia this surplus must be claimed by the owner, but there appears to be no limit on the